Adjustment or refund after redetermination of duty must be claimed by the assessee; no suo motu duty on the Commissioner.

After duty liability is redetermined under Section 3A(4), adjustment or refund under Section 3A(5) is not automatic. The assessee must claim that relief, and where no such request is made before the Commissioner, no legal duty arises for the authority to grant adjustment or refund on its own motion. Since the redetermination itself was not disputed and the record showed no claim for consequential relief when the order was passed, the challenge to the Commissioner's refusal failed.

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Issues: Whether, after redetermining duty liability under Section 3A(4), the Commissioner was bound to pass an order under Section 3A(5) for adjustment of duty already paid or for refund of excess duty without any request from the assessee.

Analysis: The duty liability had been redetermined at the assessee's request under Section 3A(4), and the correctness of that determination was not challenged. The right to adjustment or refund under Section 3A(5) had to be claimed by the assessee, and there was nothing on record to show that such a claim was made before the Commissioner when the order was passed. In the absence of any request, no legal obligation arose for the Commissioner to act on his own initiative.

Conclusion: The Commissioner was under no duty to pass a suo motu adjustment or refund order under Section 3A(5), and the challenge to the impugned order failed.

Ratio Decidendi: Relief of adjustment or refund consequential to redetermination of duty must be claimed by the assessee, and in the absence of such a claim the authority is not required to grant it on its own motion.

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